000 02378nam a22003135i 4500
001 239130
003 ES-VaUE
005 20240306114301.0
007 cr nn 008mamaa
008 210427s2021 sz | o |||| 0|eng d
020 _a9783030716332
024 7 _a10.1007/978-3-030-71633-2
_2doi
040 _aES-VaU
_bspa
_cES-VaU
_dES-VaU
050 4 _aHF5601-5688
_b2021 EB
100 1 _aRaoli, Elisa.
_eautor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
245 0 0 _aIFRS 16 and Corporate Financial Performance in Italy :
_bAn Empirical Post-Implementation Analysis
_cby Elisa Raoli
250 _a1st ed. 2021.
264 1 _aCham
_c2021
_bSpringer International Publishing
300 _a1 recurso en línea
336 _atexto
_btxt
_2rdacontent
337 _aelectrónico
_bc
_2rdamedia
338 _arecurso electrónico
_bcr
_2rdacarrier
490 0 _aContributions to Finance and Accounting
_x2730-6046
505 0 _aChapter 1. Introduction -- Chapter 2. Lease accounting framework and the development of international Accounting standards -- Chapter 3. Lease accounting literature review and hypotheses development -- Chapter 4. Post-implementation analysis of IFRS 16 on companies' financial Structure, economic and financial performance.
520 _aThis book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies' financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies' financial statements, economic and financial performance, on market reactions and on financial statement' users. .
856 4 0 _uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-030-71633-2
_zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942 _2lcc
_cLE
988 _aSpringer_Business_2021
999 _c239130
_d239130